2015 (11) TMI 679

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....r the Respondent : Mr. Mohd Yusuf, AR ORDER Per: B.S.V. MURTHY The appellant filed a refund claim for Rs. 15,04,439/- (Rupees Fifteen Lakhs Four Thousand Four Hundred and Thirty Nine only) out of which Rs. 10,70,717/- (Rupees Ten Lakhs Seventy Thousand Seven Hundred and Seventeen only) was sanctioned. The Commissioner reviewed the order exercising the power conferred on him by Section 83 of Fin....

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.... amount of Rs. 1.15 lakhs (Rupees One Lakh Fifteen Thousand approximately) has been rejected on the ground that renting of the premises and the maintenance costs etc incurred on the premises and the service tax paid thereon would not be admissible as cenvat credit and therefore refund cannot be claimed. 3. On going through the records and considering the submissions, I find that as submitted by t....